FINANCIAL HISTOKY OF OREGON. 173 $419.04. There were, however, additional claims presented later and allowed. Statement for the Year 1853. For explanation of item of receipts from librarian, see comment on statement of preceding year. The item of penitentiary expenditures covers mainly sums paid to counties for keeping convicts sentenced to the ter- ritorial penitentiary. An interesting item of this class is found among the warrants issued by the Auditor of the preceding year, but at a date a few days later than the report of the Treasurer for that year. The amount of the claim was $1,- 824.70, for services as jailor and expenses of keeping a crim- inal, etc. Evidently an individual had volunteered the pro- vision of all of the accessories for a penitentiary for one, but he failed to collect. Statement for 1854. The Treasurer in bringing his balance forward mysteriously picked up nine cents. He opens his books with $4.37 while he had closed them with $4.28. It is the same man as Treasurer. Statement for 1855. The proceeds of several estates are deposited with the State Treasurer pending their distribution among heirs. While sums are carried over from one year to another, they are not segregated in the balances. There was, however, not the slightest basis for regarding them as funds escheated to the Territory. The sums assessed as taxes on lands in six counties were remitted to them for county or school purposes. Up to this 'date lands were not taxed for territorial purposes and in these counties lands had been as- sessed by mistake. A warrant drawn for $110.00 is cashed for $118.00 and the mistake goes uncorrected. Statement for 1856. We find in the Treasurer's report for this year anomalous entries of the sum "due the Treasurer," being $303.14, and yet the incoming Treasurer debits himself as receiving only $293.50 from the retiring Treasurer. Statement for 1857. Divers errors in addition and in
